Abnormal audit fees and audit quality: Australian evidence [PDF]
Australian Journal of Management, 2022 We examine the association between abnormal audit fees and audit quality using Australian data. We find that audit quality, measured by auditors’ propensity to issue going concern opinions for financially distressed companies, discretionary accruals, and
Sarowar Hossain, J. Wang
semanticscholar +2 more sources
The Impact of Abnormal Audit Fees on Audit Quality: A Study of ASEAN Countries [PDF]
KnE Social Sciences, 2022 This study investigates the impact of abnormal audit fees on audit quality. An abnormal audit fee is the difference between the actual fee paid by the auditee to the external auditor and the normal fee.
M. Ridzky, F. Fitriany
semanticscholar +2 more sources
The determinants of audit fees - evidence from the voluntary sector [PDF]
, 2000 Given the growing demand for accountability in the public sector, there is a need to begin to investigate audit pricing issues in this sector. This study makes three contributions.
Alan Goodacre +13 more
core +9 more sources
Abnormal Audit Fees and Earnings Management Using Classification Shifting
Journal of Accounting and Finance, 2018 Prior research has intensively debated whether abnormal audit fees purely indicate audit effort or client-auditor economic bonding (Francis 2011). However, this empirical debate is mostly based on the findings of the associations between audit fees and ...
Xu-Dong Li, Yingxi Guo
semanticscholar +2 more sources
Underwriter Discourse, IPO Profit Distribution, and Audit Quality: An Entropy Study from the Perspective of an Underwriter–Auditor Network [PDF]
EntropyUnderwriters play a pivotal role in the IPO process. Information entropy, a tool for measuring the uncertainty and complexity of information, has been widely applied to various issues in complex networks.
Songling Yang +4 more
doaj +2 more sources
Abnormal Audit Fees and Audit Quality: Evidence from the Korean Audit Market [PDF]
Journal of International Accounting Research, 2020 Do abnormally high or low audit fees reflect audit quality? In this paper, we re-examine this issue after controlling for the confounding effect of audit hours by using a sample of public firms in the Korean audit market, which publicly discloses both ...
Matthew J. Behrend +3 more
semanticscholar +2 more sources
The Relationship of Abnormal Audit Fees and Accruals: Bargain Power or Cost Control? ()
Open Journal of Accounting, 2017 This paper uses the empirical data of listed companies in China from 2007 to 2013 to examine the relationships between abnormal audit fees and accruals (audit quality), and tries to find out the mechanism and the consequences of abnormal audit fees ...
Honghui Zhang
exaly +2 more sources
The Effect of Managerial Overconfidence on Abnormal Audit Fees with Respect to Stakeholder Equity Mechanisms [PDF]
Iranian Journal of Accounting, Auditing & Finance, 2023 The pricing of audit services has been a topic of interest to many audit researchers. In case auditors recognize managerial overconfidence, they are expected to incorporate this risk factor into their audit planning and compensate for additional audit ...
Esmaeil Akhlaghi Yazdinejad +1 more
doaj +1 more source
Audit Fees: The Role of Regulation of Audit Services Fees [PDF]
بررسیهای حسابداری و حسابرسی, 2022 Objective: Low audit fees and low balling are among the most important concerns of audit firms and authority bodies, since low audit fees can result in low audit effort, low audit quality and finally low financial reporting.
Mehdi Yari +3 more
doaj +1 more source
Audit Fees: A Further Evidence of the Role of Financial and Operating Liability Leverage [PDF]
بررسیهای حسابداری و حسابرسی, 2021 Objective: The aim of this study is to investigate the relationship between the debt leverage and the audit fees in the Tehran Stock Exchange. We considered the impact of the operating and financial liability leverage variables. In addition, the existing
Mohsen Imeni, Abbas Ali Daryaei
doaj +1 more source